Q3Consult Paragraph 7 of PCAOB Auditing Standard No. 13. Do you believe that Andersen's final decision regarding the PAJE's was appropriate, under the circumstances ? Would your opinion change if you knew that all of the adjustments were based on subjective differences ( such as a difference in the estimate of the allowance for doubtful accounts ), as compared to objective differences (such as a difference in the account receivable balance of their biggest customer?